2018MINIMUM COMPENSATIONSTANDARDS

TeachingEldersandCertifiedChristianEducatorsCertifiedAssociateChristianEducators

The minimumcompensationstandardsfor teachingelders and certified Christianeducatorsas proposed for Presbytery action:

WITHMANSE / WITHOUTMANSE
Salary(+Housing/Utilities) / $33,409 / $43,054
ManseAllowance / $9,645
EFFECTIVESALARY / $43,054 / $43,054
BoardofPensions / Installed teaching elders:100%non-contributoryparticipation inBOPpension,deathanddisabilityandmedical plan required.
Non-installedteachingelders:
-Interimpastors: 100%non-contributoryparticipation inBOPpension,deathanddisabilityandmedical planrequired.
-Other:BOPpensionanddeathand disabilitycoveragerequired; forpositions of20 hrs/week ormore,congregations must payat least 50%of BOPmedicaldues.
-BOPmedicalduesmaybe waived ifcoverage is otherwiseavailable to pastor orspouse, if applicable
TravelExpense / ActualbusinessautomilesdrivenpaidatmaximumIRS rate
ContinuingEducation / $2,000
Vacation / four weeks
StudyLeave / twoweeks

NOTE:Effectivesalaryincludesanycompensationreceived duringa BenefitsPlanyearbyaPlanmember,including,but notlimited to, anysums paidforhousingallowance (includingutilitiesandfurnishings);30%ofallothercompensationfor amanse;deferredcompensation(fundedorunfunded);bonuses;lump sumallowances;andother itemscredited toamemberbyanemployingorganizationduringa Planyear.Effective salarydoesnot includeamountsreceivedthroughanaccountable reimbursementplanor SocialSecurityup to50% ofaminister’sSelf-EmploymentContributionAct(SECA)obligations.The manse valueincludedineffectivesalarymustbeat least 30%ofallothercompensation.

The minimumcompensationstandardsfor CertifiedAssociateChristianEducatorsare:

AnnualCompensation / $33,443
(80% of“effective salary” for teachingelders/certifiedChristianeducators)
TravelExpense / ActualbusinessautomilesdrivenpaidatmaximumIRS rate
ContinuingEducation / $2,000
Vacation / four weeks
StudyLeave / twoweeks

Theabove financialminimums are based on 48hours/weekand maybeprorated based on adifferent numberofhours worked per week.Timeallowancesfor vacation and studyleavearenotto be prorated basedon hoursworked perweek.

COMis available toconsultwithteachingelders,certifiedChristianeducators,andcongregationsaboutHealthcareSpendingAccounts(suchasSection125s)and403bRetirementSavings Plans.